Final answer:
The activity that likely exceeds the definition of mere solicitation under PL 86-272 is maintaining an office other than an in-home office since it suggests a substantial business presence in a state. The correct answer is option d.
Step-by-step explanation:
The student's question refers to PL 86-272, which is a law regarding state taxation of interstate commerce. Specifically, the question asks which activity exceeds the definition of mere solicitation, meaning the activity creates enough presence in a state to allow that state to tax a business's income. Under PL 86-272, mere solicitation is protected and does not give the state the right to tax a business's income.
The correct answer, based on the definition of PL 86-272, is likely to be d. maintaining an office other than an in-home office. This is because maintaining a physical office space indicates a more substantial presence in a state, which goes beyond the protections of mere solicitation.
Activities such as hosting a booth at a trade show, running credit checks, forwarding customer complaints, and collecting overdue accounts receivables may be seen as incidental to solicitation and, depending on the circumstances, may not necessarily give rise to a tax nexus.